Estados financieros de propósito general Las SAPAC, remitirán sus estados financieros de propósito general con corte a 31 de diciembre de cada ejercicio junto con los documentos adicionales exigidos, en los términos, condiciones y especificaciones que se definan mediante el acto administrativo de carácter general que para tal efecto expida la Superintendencia de Sociedades.
Circular 100-000019 de 2026 →In force
Article 5.2.3.1
Circular 100-000019 de 2026 · Circular Externa 100-000019 de 2 de julio de 2026
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.